Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Computation of capital gain u/s 48 - Deduction of property tax - payment of Property Tax could not be said to have been incurred wholly and exclusively in connection with the transfer of the property in terms of Section 48 - not deductible.
Computation of capital gain u/s 48 - Deduction of property tax - payment of Property Tax could not be said to have been incurred wholly and exclusively in connection with the transfer of the property in terms of Section 48 - not deductible.
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